H.R. 2687

[Congressional Bills 119th Congress]
[From the U.S. Government Publishing Office]
[H.R. 2687 Introduced in House (IH)]

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119th CONGRESS
1st Session
H. R. 2687

To amend the Internal Revenue Code of 1986 to provide a refundable tax 
credit for non-directed living kidney donations.

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IN THE HOUSE OF REPRESENTATIVES

April 7, 2025

Ms. Malliotakis (for herself and Mr. Harder of California) introduced 
the following bill; which was referred to the Committee on Ways and 
Means, and in addition to the Committee on Energy and Commerce, for a 
period to be subsequently determined by the Speaker, in each case for 
consideration of such provisions as fall within the jurisdiction of the 
committee concerned

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A BILL

To amend the Internal Revenue Code of 1986 to provide a refundable tax 
credit for non-directed living kidney donations.

Be it enacted by the Senate and House of Representatives of the 
United States of America in Congress assembled,

SECTION 1. SHORT TITLE.

This Act may be cited as the ``End Kidney Deaths Act''.

SEC. 2. CREDIT FOR NON-DIRECTED LIVING KIDNEY DONATIONS.

(a) In General.--Subpart C of part IV of subchapter A of chapter 1 
of the Internal Revenue Code of 1986 is amended by inserting after 
section 36B the following new section:

``SEC. 36C. CREDIT FOR NON-DIRECTED LIVING KIDNEY DONATIONS.

``(a) In General.--In the case of an individual who makes a 
qualified non-directed living kidney donation during any taxable year, 
there shall be allowed as a credit against the tax imposed by this 
subtitle an amount equal to $10,000 for such taxable year and each of 
the 4 succeeding taxable years.
``(b) Qualified Non-Directed Living Kidney Donation.--For purposes 
of this section, the term `qualified non-directed living kidney 
donation' means, with respect to any individual, the donation of a 
kidney of such individual for the purpose of transplanting such kidney 
into another individual if--
``(1) the removal of kidney from such individual is during 
the life of such individual, and
``(2) such individual does not know (at the time of such 
removal) the identity of--
``(A) the individual into whom such kidney is to be 
transplanted, or
``(B) any other individual into whom any organ will 
be transplanted in connection with the donation of such 
kidney.
``(c) Special Rules.--
``(1) Acceleration of credit in case of death.--In the case 
of the death of any individual during a taxable year for which 
a credit is allowed under subsection (a) to such individual, 
the amount of such credit for such taxable year shall be equal 
to the excess of $50,000 over the aggregate amount of credits 
allowed to such individual under this section for all prior 
taxable years.
``(2) Determination of date of donation.--For purposes of 
this section, a qualified non-directed living kidney donation 
shall be treated as made on the date on which the kidney is 
removed from the individual making such donation.
``(d) Termination.--No credit shall be allowed under this section 
with respect to any qualified non-directed living kidney donation after 
December 31, 2036.''.
(b) Conforming Amendments.--
(1) Section 6211(b)(4)(A) of the Internal Revenue Code of 
1986 is amended by inserting ``36C,'' after ``36B,''.
(2) Paragraph (2) of section 1324(b) of title 31, United 
States Code, is amended by inserting ``36C,'' after ``36B,''.
(3) The table of sections for subpart C of part IV of 
subchapter A of chapter 1 of the Internal Revenue Code of 1986 
is amended by inserting after the item relating to section 36B 
the following new item:

``Sec. 36C. Credit for non-directed living kidney donations.''.
(c) Effective Date.--The amendments made by this section shall 
apply to kidneys removed after December 31, 2026.
(d) Coordination With Prohibition on Organ Purchases.--Section 301 
of the National Organ Transplant Act (42 U.S.C. 274(e)) is amended by 
adding at the end the following new subsection:
``(d) Treatment of Tax Credit for Non-Directed Living Kidney 
Donations.--The credit allowed under section 36C of the Internal 
Revenue Code of 1986 (relating to credit for non-directed living kidney 
donations) shall not be treated as valuable consideration for purposes 
of this section.''.
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